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HELVERING v. NAT. GROCERY CO.

No. 723.

304 U.S. 282 (1938)

HELVERING v. NATIONAL GROCERY CO.

Supreme Court of United States.

Decided May 16, 1938.

Attorney(s) appearing for the Case

Assistant Attorney General Morris, with whom Solicitor General Jackson, and Messrs. Sewall Key and Carlton Fox were on the brief, for petitioner.

Mr. James D. Carpenter, Jr., with whom Mr. Edwin F. Smith was on the brief, for respondent.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

National Grocery Company is a New Jersey corporation, which operates chain stores. Since 1911 it has had $200,000 capital stock, all owned beneficially by Henry Kohl. In the year ending January 31, 1931, the corporation's books showed a net profit of $682,850.38, after paying $104,000 to Kohl as salary and the regular federal corporation income tax of 12 per cent. Its...

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